Extension of Phase B for Greece's Digital Dispatch Note

The mandatory start of Phase B for Greece's Digital Dispatch Note has been extended. Under a joint decision of Deputy Minister of National Economy and Finance Giorgos Kotsiras and AADE Governor Giorgos Pitsilis, Phase B will now be applied in two stages instead of starting as one unified obligation.

The extension is important for businesses with warehouses, deliveries, transfers between locations, logistics flows or a large number of stock items. It gives more preparation time, but it does not cancel the move to digital monitoring of stock movements.

New Phase B timetable

• 12 October 2026: loading, transshipment and receipt procedures are activated, together with the transmission of quantitative and qualitative control data.
• 1 January 2027: the Unified Item Coding requirement applies, based on the Combined Nomenclature / TARIC.

Until the start date of each separate obligation, the relevant transmission to the myDATA platform remains optional.

What does not change

The extension concerns Phase B. Phase A is not affected.

From 1 December 2025, the digital issuance of movement documents and the transmission of Phase A data to AADE remain mandatory for liable businesses.

What businesses should do now

The extension should be used as preparation time, especially where ERP, warehouse and delivery procedures need to work together. Businesses should check:

• whether their ERP or commercial software will support both new milestones;
• how existing stock codes will be matched with TARIC;
• who will handle loading, transshipment, receipt and discrepancy workflows;
• whether optional test transmissions can be used to identify issues before mandatory application.

New myDATAapp version

A new version of the myDATAapp mobile application is expected in the coming days. It will include scanning and electronic receipt of documents, together with functions linked to version 2.0.0 of the timologio application for Phase B of digital stock-movement monitoring.

This will be especially relevant for businesses with delivery drivers, mobile sales teams or employees who receive goods away from the main office or warehouse.

Special provision for olive producers

For olive-producing farmers, the start of the relevant obligation is moved to 12 October 2026, provided that a quantity receipt note is issued by the olive mill when the olives are received and the producer is not included among the liable entities of the first application period.

AADE clarifications

For clarifications, taxpayers may contact AADE through 1521 on working days from 07:00 to 20:00, or digitally through my1521, selecting: Greek Accounting Standards & myDATA > Digital Dispatch Note.

This article is for general information and does not replace case-specific tax advice.